TVP LIEN DEKENS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TVP LIEN DEKENS
Largest movements
- Cash -€3,784
down €3,784 (-5.7%), from €66,705 to €62,921
mainly Tax, wage and social debts (-€8,877) and Trade debts (-€1,312)
- Tax, wage and social debts -€8,877
down €8,877 (-42.6%), from €20,824 to €11,947
of which Taxes: -€5,430
- Reserves +€3,900
up €3,900 (+9.1%), from €43,000 to €46,900
- Other debts +€2,049
up €2,049 (+38.5%), from €5,326 to €7,375
- Trade debts -€1,312
down €1,312 (-63.4%), from €2,068 to €756
- Gross operating margin -€31,013
down €31,013 (-75.2%), from €41,216 to €10,203
- Taxes -€8,365
down €8,365 (-81.8%), from €10,223 to €1,858
- Financial charges -€487
down €487 (-10.9%), from €4,447 to €3,961
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,945 | €69,739 | -€4,207 | -5.7% |
| Fixed assets | 21/28 | €7,240 | €6,818 | -€422 | -5.8% |
| Tangible fixed assets | 22/27 | €1,040 | €618 | -€422 | -40.6% |
| Furniture and vehicles | 24 | €1,040 | €618 | -€422 | -40.6% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €66,705 | €62,921 | -€3,784 | -5.7% |
| Cash at bank and in hand | 54/58 | €66,705 | €62,921 | -€3,784 | -5.7% |
| Total equity and liabilities | 10/49 | €73,945 | €69,739 | -€4,207 | -5.7% |
| Equity | 10/15 | €45,728 | €49,660 | +€3,932 | +8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €46,900 | +€3,900 | +9.1% |
| Distributable reserves | 133 | €43,000 | €46,900 | +€3,900 | +9.1% |
| Profit (loss) carried forward | 14 | €728 | €760 | +€32 | +4.5% |
| Amounts payable | 17/49 | €28,218 | €20,079 | -€8,139 | -28.8% |
| Amounts payable within one year | 42/48 | €28,218 | €20,079 | -€8,139 | -28.8% |
| Trade debts | 44 | €2,068 | €756 | -€1,312 | -63.4% |
| Suppliers | 440/4 | €2,068 | €756 | -€1,312 | -63.4% |
| Taxes, remuneration and social security | 45 | €20,824 | €11,947 | -€8,877 | -42.6% |
| Taxes | 450/3 | €17,378 | €11,947 | -€5,430 | -31.2% |
| Remuneration and social security | 454/9 | €3,446 | - | -€3,446 | |
| Other amounts payable | 47/48 | €5,326 | €7,375 | +€2,049 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €422 | +€195 | +85.8% |
| Other operating charges | 640/8 | €545 | €368 | -€177 | -32.4% |
| Gross operating margin | 9900 | €41,216 | €10,203 | -€31,013 | -75.2% |
| Operating profit (loss) | 9901 | €40,443 | €9,412 | -€31,031 | -76.7% |
| Financial income | 75/76B | €107 | €339 | +€233 | +218% |
| Recurring financial income | 75 | €107 | €339 | +€233 | +218% |
| Financial charges | 65/66B | €4,447 | €3,961 | -€487 | -10.9% |
| Recurring financial charges | 65 | €4,447 | €3,961 | -€487 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €36,102 | €5,791 | -€30,312 | -84.0% |
| Income taxes | 67/77 | €10,223 | €1,858 | -€8,365 | -81.8% |
| Profit (loss) for the period | 9904 | €25,880 | €3,932 | -€21,947 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,880 | €3,932 | -€21,947 | -84.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.